Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- HTRASPORTO E MAGAZZINAGGIO
- 51Trasporto aereo
- 51.10Trasporto aereo di passeggeri
- 51.10.10Trasporto aereo di linea di passeggeri
Description
- scheduled air transport of passengers over regular routes
- rental of air transport equipment with an operator for the purpose of scheduled passenger transport
Exclusion notes
Excluded from division 51:
- crop spraying, see 01.61
- repair and maintenance of civilian aircraft or aircraft engines, see 33.16
- operation of airports, see 52.23
- aerial advertising (skywriting), see 73.11
- aerial photography, see 74.20
- civil aerial surveillance, see 80.09
- military aerial surveillance, see 84.22
Excluded from class 51.10:
- freight air transport whether scheduled or not, see 51.21
- rental of air transport equipment without an operator, see 77.35
- air ambulances, see 86.92
Frequently asked questions
I operate scheduled passenger flights on regular routes — is the code 51.10.10 or the charter flight one?
It is 51.10.10. Scheduled air passenger transport on regular routes falls here. Charter flights — occasional, non-scheduled services on non-fixed routes — fall instead under 51.10.20.
I transport passengers by plane on fixed timetables with tickets open to the public — does this confirm 51.10.10?
Yes. The defining characteristic of code 51.10.10 is precisely the operation on regular scheduled routes. If flights are on demand outside a fixed timetable, the correct code is the non-scheduled one 51.10.20.
On the same scheduled routes I also carry cargo in the hold — do I need an additional code?
Usually yes, if the freight is a distinct activity. Air freight transport has its own heading, 51.21.00. 51.10.10 remains for scheduled passenger transport.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 51.10.10— Trasporto aereo di linea di passeggeri(corrispondenza diretta)